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of instruments and supplies when not charged to party expenses; office wagon and horses or automobile truck; heating, lighting, and power; telephones, including operation of switchboard; telegrams, ice, and washing; office furniture, repairs, traveling expenses of officers and others employed in the office sent on special duty in the service of the office; miscellaneous expenses, contingencies of all kinds, and not exceeding $4,000 for extra labor, $100,000.

Appropriations herein made for the Coast and Geodetic Survey shall not be available for allowance to civilian or other officers for subsistence while on duty at Washington (except as hereinbefore provided for officers of the field force ordered to Washington for short periods for consultation with the director), except as now provided by law.

Total, Coast and Geodetic Survey, $2,176,975.

APPENDIX 5

FINANCIAL STATEMENT

EXPLANATORY NOTE

Statements showing appropriations, receipts, expenditures, and other financial data for a series of years constitute the most effective single means of exhibiting the growth and development of a service. Due to the fact that Congress has adopted no uniform plan of appropriations for the several services and that the latter employ no uniform plan in respect to the recording and reporting of their receipts and expenditures, it is impossible to present data of this character according to any standard scheme of presentation. In the case of some services the administrative reports contain tables showing financial conditions and operations of the service in considerable detail; in others financial data are almost wholly lacking. Careful study has in all cases been made of such data as are available, and the effort has been made to present the results in such a form as will exhibit the financial operations of the services in the most effective way that circumstances permit.

The Coast and Geodetic Survey receives annual appropriations from Congress and in addition benefits from the appropriations for "Printing and Binding" and "Contingent Expenses," made to the Department of Commerce. The statements which follow show only the appropriation made directly to the service. The appropriations include all deficiency amounts with the exception of "auditors certified claims." These are usually small and in most cases arise as the result of the lapsing of an appropriation. The expenditures in the following table, unless otherwise noted, are figured on the accrual basis. They represent, therefore, the total amount expended out of an appropriation, regardless of whether the disbursements were made during the current fiscal year for which the appropriation was made or during the two succeeding years in which the money was available.

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COAST AND GEODETIC SURVEY

APPROPRIATIONS AND EXPENDITURES: FISCAL YEAR 1880; BY FIVE-YEAR INTERVALS TO 1910 AND ANNUALLY 1911 TO 1923, INCLUSIVE

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a Includes party expenses. d Includes publication of observations, furnishing parts for state surveys and transcontinental geodetic work.

• Includes publication of observations and Alaska boundary survey. 1 Of this amount, $189,500 was made available in 1904.

APPROPRIATIONS AND EXPENDITURES: FISCAL YEAR 1880; BY FIVE-YEAR INTERVALS TO 1910 AND ANNUALLY 1911 TO 1923, INCLUSIVE-Continued

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Increased compensation

General expenses

Salaries, etc., weights and

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Miscellaneous

40,000.00 39,638.86 50,000.00

59,000.00

57,205.05

49,779.65

68,597.00

67,949.89

56,000.00 102,850.00

34,623.47

36,000.00

33,898.14

101,324.81

81,500.00

78,308.80

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Total

d289,000.00 £5,000.00 $1,320,620.00 $1,303,256.23 $1,278,593.00 $1,232,477.38

a Repair to steamer "Pathfinder" (without year).

$1,550,006.51 $1,146,449.16 $1,444,387.48 $1,189,058.15

A deduction of $441.66 was made from an appropriation of $320,400.00 under a joint resolution.

• Building. Two new vessels,, including equipment (without year). Outfitting steamer "Surveyor." f Repairs to steamer "Explorer." 8 Charts (appropriated for 1917 and 1918).. h Figured on cash basis.

1 Motor-driven vessels and faunches. 1 Alterations to vessels transferred from Navy Department.

APPROPRIATIONS AND EXPENDITURES: FISCAL YEAR 1880; BY FIVE-YEAR INTERVALS TO 1910 AND ANNUALLY

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a These are not total expenditures as liabilities incurred during the fiscal year may be paid during the succeeding two years. Not including $400 transferred from War Department of which $393.34 was expended.

Not including $3,156.00 and $2000 transferred from Geological Survey.

d Not including $1,991.86 expended out of $2000 transferred from Geological Survey.

• Alterations to vessels transferred from Navy Department.

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